Required: -Posting using T-accounts -Unadjusted Trial Balance Use the journal entries of Operation Mercury

April 1 Paid rent, P 5.000. account. 3 Performed delivery services for P1,000; P600 in cash and P400 on 5 Paid for radio advertising, P1,500. 7 Purchased office supplies on account, P2,000. 8 Received cash for delivery services rendered, P2,000. 10 Paid gasoline for the delivery equipment, P 300. Remitted the amounts payable to the SSS and Philhealth. 12 Purchased computer printer, P4,000. 13 Gave contribution to the Red Cross, P200. 14 Received cash for delivery services rendered, P 3,500. 15 Collected cash on receivables of services previously rendered, P6,000. Paid wages to the part-time assistant, P2,500. 16 Paid electric bill, P1,400. 18 Paid telephone bill, P 500. 20 Received cash for services previously rendered, P3,000. Paid taxes to the BIR, P453. 22 Withdrew cash for personal use, P10,000. 23 Paid for gasoline of the motorcycle, P 300. 25 Made payment on account (for office supplies), P2,000. Received cash for services rendered, P3,500. 27 Paid a cable television for April subscription, P400. 30 Paid quarterly business tax to the city, P1,500. Paid wages to the part-time assistant, P2,500.Operation Mercury Trial Balance March 31, 2014 Cash 64.180 Accounts receivable 19.120 Office supplies 6.480 Office equipment 21,000 Delivery motorcycle 70.000 Accounts payable 20.840 SSS premiums payable 220 Philhealth premiums payable 200 Jupiter Mercurio, Capital 104.780 Jupiter Mercurio, Drawing 20.000 Service income 138,800 Wages expense 15.000 Advertising expense 15,000 Rent expense 15.000 Taxes expense 3,000 Permits and licenses 2.500 Telephone expense 1,500 Electricity expense 3,000 Cable television subscription 800 SSS contribution 660 Philhealth contribution 600 Charitable contribution expense 1.000 Gas and oil expense 4.500 Miscellaneous expense 1,500 264.840 264.840X Activity 7.xlsx Open with A B C D E FG HI JK LM NOP QRST U V W X Z AA 2 3 J1 Date Account Titles and Explanations P.R. Debit Credit 2014 Rent Expense 5 0 0 0 Operation Mercury Trial Balance April Cash 5 0 0 0 March 31. 2014 Paid Rent 8 64.180 Accounts receivable 19.120 9 3 Cash 6 0 0. Office woples 6:480 10 4 0 0 Office equipment 21 000 Acounts Receivable 11 Delivery motorcycle 70.000 Service Income 1 0 0 0 Accounts payable 20.840 12 Performed delivery services 5$5 premiums payable 220 13 Philhealth premiums payable 200 Jupiter Morcurio, Capital 104.780 14 5 Advertising Expense 1 5 0 0 Jupiter Mercurio, Drawing 20,000 15 Cash 1 5 0 0 Service income 1.38,800 15 000 16 Wages expense Paid for radio advertising Adverining expense 15,000 17 Rent expense 15,000X Activity 7.xlsx Open with . . . A B C D E FG HI JK LM NOPQRST U V W X Y Z AA 9 3 Cash 6 0 0 Office supplies 6.480 10 4 0 0 Office equipment 21.000 Acounts Receivable Delivery motorcycle 70.000 11 Service Income 1 0 0 0 - Accounts payable 20.840 12 220 Performed delivery services SSS premiums payable 13 Philhealth premiums payable 200 Jupiter Mercurio, Capital 104.780 14 5 Advertising Expense 1 5 0 0 Jupiter Mercurio, Drawing 20,000 138.800 15 Cash 1 5 0 0 Service income Wages expense 15:000 16 Paid for radio advertising Advertising expense 15,000 17 Rent expense 15 000 Taxes expense 3.000 18 Office Supplies 2 0 0 0 Permits and licenses 2:500 19 Accounts Payable 2 0 0 0 - Telephone experite 1.500 Bectricity expense 3.000 20 Purchased office supplies on account Cable television subscription BOD 21 5$5 contribution 680 22 8 Cash 2 0 0 0 - Philhealth contribution 600 Charitable contribution expense 1000 23 Service Income 2 0 0 0 Gas and of expense 4.500 24 Miscellaneous expense Received cash for delivery services 1,500 264.840 264.840 25 rendered 26 27 10 SSS premiums payable 2 2 0 28 Philhealth premiums payable 2 0 0 29 Gas and Oil Expense 3 0 0 30 Cash 7 2 0 31 Paid SSS, Philhealth and Gasoline 32 33 12 Office Equipment 4 0 0 0 - 34 Cash 4 0 0 0- 35 Purchased computer printer 36 37 13 Charitable contribution expense 2 0 0 38 April 1 Paid rent, P 5.000. Cash 2 0 0 39 account. 3 Performed delivery services for P1.000; P600 in cash and #400 on Gave contribution to the Red Cross 40 5 Paid for radio advertising. P1,500. 7 Purchased office supplies or 10 steps Activity 6 answer t-accounts trial balanceX Activity 7.xlsx Open with A B C D E FG HIJK LM NOPQRST U V W X Y Z AA 40 wuss duvertising. P1,500 41 Cash 3 5 0 0 7 Purchased office supplies on account, P2.000. 14 8 Received cash for delivery services rendered, P2.000. 42 Service Income 3 5 0 0 10 Paid gasoline for the delivery equipment, P 300. 43 Received cash for delivery services Remitted the amounts payable to the SSS and Phihealth 44 12 Purchased computer printer, P4,000. rendered 13 Gave contribution to the Red Cross. P200. 45 14 Received cash for delivery services rendered, P 3,500. 46 15 Cash 6 0 0 0 - 15 Collected cash on receivables of services previously rendered. 47 P6.000. Accounts Receivable 6 0 0 0 Paid wages to the part-time assistant. P2.500. 48 Collected cash on recivables of services 16 Paid electric bill, P1,400. 49 previously rendered 18 Paid telephone bill, P 500. 50 20 Received cash for services previously rendered, P3,000. Paid laxas to the BIR, P453. 51 15 Wages Expense 2 5 0 0 22 Withdrew cash for personal use, P10,000. 52 Cash 2 5 0 0 23 Paid for gasoline of the motorcycle, P 300. 53 25 Made payment on account (for office supplies). P2.000. Paid wages to the part-time assisstant 54 Received cash for services rendered, P3,500. 27 Paid a cable television for April subscription. P400. 55 30 Paid quarterly business tax to the city, P1,500. 56 Paid wages to the part-time assistant, P2.500. 57 J2 58 Date Account Titles and Explanations P.R. Debit Credit 59 2014 16 Electricity Expense 1 4 0 0 60 April Cash 1 4 0 0 61 Paid electic bill 62 63 18 Telephone Expense 5 0 0 64 Cash 5 0 0 65 Paid telephone bill 66 67 20 Cash 3 0 0 0 68 Accounts Receivable 3 0 0 0 - 69 Received cash for services previously 70 rendered 71 10 steps Activity 6 answer t-accounts trial balanceX Activity 7.xlsx Open with . .. A B C D E FGHIJK LM NOPQRST U V W X Y Z AA 71 72 Taxes Expense 4 5 3 - 73 Cash 4 53 74 Paid Taxes to the BIR 75 76 22 Jupiter Mercurio, Drawing 1 0 0 0 0 77 Cash P 1 0 0 0 0 78 Withdrew cash for personal use 79 80 23 Gas and Oil Expense 3 0 0 81 Cash 3 0 0 82 Paid for gasoline of the motorcycle 83 84 25 Accounts Payable 85 Cash 2 0 0 0 - 86 Made payment on account payable for 2 0 0 0 87 office supplies 88 89 Cash 3 5 0 0 90 Service Income 3 5 0 0 91 Received cash for services rendered 92 93 27 Cable television subscription 4 0 0- 94 Cash 4 0 0 - 95 Paid a cable television for April Subscription 96 97 30 Permit and licenses 1 5 0 0 98 Wages Expense 2 5 0 0 4 0 0 0 - 99 Cash 100 Paid business tax and wages of assistant 101 102 (? 10 steps Activity 6 answer t-accounts trial balance